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Required information

$[$The following information applies to the questions displayed below.$]$

On February $17$ of year $1,$ Javier purchased a building, including the land

it was on$,$ to assemble his new equipment. The total cost of the

purchase was $$1,302,500$;$$295,000$ was allocated to the basis of the

land and the remaining $$1,007,500$ was allocated to the basis of the

building. $($Use MACRS Table $1,$ Table $2,$ Table $3,$ Table $4$ and Table $5.)$

Note: Do not round intermediate calculations. Round your answers to

the nearest whole dollar amount.

b$.$ What would be the year $3$ depreciation deduction if the building was sold on May $20$

of year $3?$

Year $3$ depreciation deduction